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4. Tax on Machinery and Tools: manufacturing shall be one dollar and dollars ($100) assessed The tax on machinery and tools used in a or mining business for the city of Portsmouth, Virginia, seventy-five cents ($1.75) on each one hundred valuation thereof. 5. Certified Pollution Control Equipment: (a) Certified pollution control equipment, facilities, and property as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classification of real or personal property and as such shall be exempt from local taxation. (b) As used in this ordinance the term "certified pollution control equipment, facilities, and property" shall be deemed to mean any property, including real or personal property, equipment facilities, or devices, used primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth and which the State Certifying Authority having jurisdiction with respect to such property has certified to the Department of Taxation as having been constructed, reconstructed, erected, or acquired in conformity with the State Program or requirements for abatement or control of water or atmospheric pollution or contamination. As used in this ordinance, the term "State Certifying Authority" shall be deemed to mean the Water Control Board for water pollution, and the State Air Pollution Control Board for air pollution, and shall include any interstate agency authorized to act in place of a certifying authority of the State. II. That the current tax rates on real estate, tangible personal property, and machinery and tools established herein may be changed during the fiscal year. III. This ordinance shall take effect from July 1, 1985. Adopted by the Council of the City of Portsmouth, Virginia, at a meeting held May 14, 1985. Teste: City Clerk